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Southampton Electronics Manufactures a Range of Portable Heaters -
Net Operating Income at Sales of 12,000 Units Is

question 71

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Southampton Electronics manufactures a range of portable heaters. Most of the output is exported.  Sales.  12,000 units  Selling price.  £25 per unit Contribution margin ratio. 40% Margin of safety percentage. 30%\begin{array}{lrr} \text { Sales. } & \text { 12,000 units } \\ \text { Selling price. } & \text { £25 per unit} \\ \text { Contribution margin ratio. } &40\%\\ \text { Margin of safety percentage. } &30\%\\\end{array}

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Net operating income at sales of 12,000 units is:


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